Section 64(3) in The Maharashtra Value Added Tax Act, 2002
(3)If the Commissioner has reason to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceeding under this Act [or for any prosecution] [These words were added by the Maharashtra Value Added Tax (levy and Amendment) Act, 2005, Section 37, (w.e.f. 1-4-2005).]:Provided that, on application of the dealer, the Commissioner shall provide true copies of the said accounts, registers or documents.
